Tanggal masuk The purpose of this paper is to provide the ethics and integrity disclosure in sustainability reporting of state-owned enterprises in Indonesia. The research method is content analysis, this method used symbol as coding from 22 Sustainability Report of state-owned enterprises listing in Indonesia Stock Exchange in 2017. The next step is recording the symbol or message systematically, then interpreting the results. The research findings show that all the companies in this research are commited to disclose ethics and integrity. The ethics values that is mostly disclosed is integrity, following by professionalism, excellent, costumers focus, responsibility, trust, honest, accountability, sincere and transparency. Since this research is qualitative research, it is recommended for the future research to expand the research by using quantitative research.
This study aimed to analyze the effect of due professional care, integrity, confidentiality, and independence on audit quality. Moreover, define the most required topic of advanced professional training related to increase the professionalism of auditor which was appropriate in this pandemic. The object of the research were public accountant firms in East Java, Indonesia. The data were collected through questionnaires which was conducted during the pandemic. Based on the sample collection using purposive sampling method, the number of samples from this study were 14 public accountant firms. The analytical method used was multiple linear regression which was processed using SPSS 25. The results showed that the due professional care and integrity variables had effect on audit quality. On the other hands confidentiality and independence had no effect on audit quality. In addition, all of variables had significant effect on audit quality simultaneously. Moreover, the result based on top of mind questionnaires model showed that the most required advanced professional training topic was quality assurance system topic which was appropriate in this pandemic. The result of this study was expected to help the manager or stakeholder who require the information on financial statement to make sure the quality of audit result thus could make a reliable decision and could be the consideration of internal management on Public Accountant Firms to adjust the quality assurance system of audit process during this pandemic.
Abstrak: Hermeneutika Laba dalam Perspektif Islam. Penelitian ini bertujuan untuk menggali konsep laba dari perspektif Islam. Penelitian ini menggunakan hermeneutika. Fokus analisis hermeneutik pada teks sebagai sumber data penelitian yang digunakan untuk menemukan perspektif baru. Sumber data yang digunakan dalam penelitian ini adalah konsep laba akuntansi konvensional dan ayat-ayat dalam Quran terutama yang berkaitan dengan perniagaan, perdagangan, keuntungan dan kerugian. Artikel ini menggarisbawahi bahwa seharusnya bisnis dibangun di atas prinsip-prinsip yang terdapat dalam Al-Quran. Tujuan dari bisnis tidak hanya memaksimalkan laba perusahaan saja namun juga harus memakmurkan sesama manusia, alam dan lingkungan sekitarnya. Bisnis tidak hanya menguntungkan diri sendiri tetapi juga bermanfaat bagi kemaslahatan umat.Abstract: Income Hermeneutics in Islamic Perspective.
Abstrak. Rehumanisasi Pendidikan Akuntansi melalui Pendekatan Epistemologi 3ling. Tujuan penelitian ini adalah merehumanisasi pendidikan akuntansi dengan menggunakan epistemologi 3ling. Metode riset yang digunakan dalam penelitian ini adalah ngerti, ngrasa dan ngelakoni (3ling). Hasil riset menunjukkan bahwa dehumanisasi pendidikan akuntansi merupakan realitas yang harus diterima. Humanisasi dalam pendidikan akuntansi dapat dilakukan dengan memasukkan etika, moral dan spiritualitas baik dalam akuntansi maupun dalam pendidikan akuntansi. Humanisasi juga dapat dilakukan dengan memasukkan unsur ngrasa dalam pendidikan akuntansi dan dapat digunakan sebagai jembatan menuju kesejahteraan manusia. Implementasi epistemologi 3ling dalam pendidikan akuntansi dapat merubah persepsi mahasiswa tentang akuntansi. Abstract. Rehumanizing Accounting Education through 3ling Epis-
<p><em></em>ABSTRAK</p><p>Penelitian ini bertujuan untuk mengeksplorasi betapa budaya dapat menjadi alat diferensiasi bagi akuntan untuk mencapai keunggulan kompetitif. Hermeneutik digunakan sebagai alat analisis dalam penelitian untuk mencari nilai luhur yang terdapat dalam filosofi suatu budaya. Filosofi <em>Sedulur Papat Kalimo Pancer (</em>Jawa), <em>Siri na Pacce</em> (Bugis-Makassar), dan <em>Tri Hita Karana</em> (Bali) akan dieksplorasi dalam penelitian ini. Hasil penelitian ini menunjukkan bahwa budaya lokal tersebut memiliki nilai luhur yang bila diinternalisasi dalam pendidikan Akuntansi, akan dapat membawa Akuntan Indonesia memiliki keunggulan kompetitif dalam persaingan global. Nilai-nilai diferensiasi tersebut adalah tersebut adalah Ketuhanan, sinergi dan harmonisasi, dan etos kerja.</p><p><em>ABSTRACT</em></p><p><em>This study attempts to explore how culture can be differentiation instrumental for an accountant to achieve </em>competitive<em> advantage. Hermeneutics will be used to solicit the virtue values of the </em>culture<em> philosophy. Sedulur </em>papat kalimo pancer<em> (</em>Javaneese<em>), Siri </em>na<em> Pacce (Bugis-Makassar), and Tri Hita Karana (</em>Balineese<em>) will be explored in this research. The results of this study indicate that local culture has noble values which, when internalized in Accounting Education will be able to bring competitive advantage in the global competition. Those differentiation </em>value<em> are divinity, synergy </em>and<em> harmonization, and work ethic.</em></p>
This study aimed to analyze the modeling of financial information systems for integrated petty cash using the concept of a Business Process Management System. The object of study was a training service company. This case study analysis was conducted to find problems in the study's object and then formulate. This study applied a qualitative method using Yin's (2009) explanatory case study analysis techniques with several stages ranging from data collection, case identification, and in-depth analysis to theory development and implications for settlement. The result of the study was a business process model based on Business Process Management Notation (BPMN) which could increase effectiveness and efficiency so that it had implications for improving the quality of the company's business processes.
The aims of this article are: (1) to explore how is blending learning from the perspective of accounting education in the Indonesian VHE based on the Community of Inquiry (CoI) concept; (2) to examine the weakness and the advantage of blending learning at accounting education in the VHE. The research method is qualitative research by combining the literature study and critical. The unit analysis of this study is accounting education in the VHE. The results show that in the: (1) cognitive presence, students are accustomed to exploring problems and problem-solving in the field of accounting by using various sources of information and being able to do analysis and decision making, where this requires the ability to think critically, think outside the box but still be able to receive input from others; (2) social presence, it is hoped that students will maintain relationships or communication between one student and another student, between students and their lecturers to carry out their functions as humans and social beings; (3) teacher presence, it functions manage the process of accounting learning. It is suggested for the next research to explore the implications of this concept on accounting education in Indonesian VHE.
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